INCOME TAX (Tables)

12 Months Ended

Jun. 30, 2020

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Benefit

The income tax benefit for the three and six months ended June 30, 2020 and 2019 consisted of the following:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Federal taxes-current	$	—	$	—	$	—	$	—
Federal taxes-deferred		0.4		—		1.2		—
State taxes-current		—		—		—		—
State taxes-deferred		—		—		0.3		—
	$	0.4	$	—	$	1.5	$	—

The income tax provision consists of the following:

	December 31, 2019		December 31, 2018
Federal
Current	$	309,000	$	—
Deferred		—		—
State
Current		—		800
Deferred		—		—
Change in valuation allowance		—		—
Income tax provision expense	$	309,000	$	800

Schedule of Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2019 and 2018 is as follows:

	2019		2018
Statutory federal income tax rate		21.0%		21.0%
State taxes, net of federal tax benefit		0.0%		(254.9)%
Non-deductible Business Combination expenses		76.2%		0%
Income tax provision expense		97.2%		(233.9)%